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Monday 30 May 2016

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Russian-language training modules

The Education Initiative is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

The IFRS Foundation is grateful to United States Agency for International Development (USAID) for funding, and to the Eurasian Council of Certified Accountants and Auditors (ECCAA) for facilitating the translation of the training material. 


You need to be aN eIFRS Basic user to access the IFRS for SMEs training material; the registration is free of charge. eIFRS Professional usders and registered users of our Web Shop or public site can access the material with their username and password.

Not registered?

Register for eIFRS Basisc users or subscribe to eIFRS Professional users. Once you have registered, return to this page and enter your username and password, when requested, to access the IFRS for SMEs training material.

Click on the links below to access the IFRS for SMEs training material:

Download the Zip file of all modules .

Select from the list below of the modules that are currently available to download.

Please note: you must be logged into eIFRS to access the following links. If you are not yet logged in, you can do so here.


Modules Titles Download
1 Small and Medium-sized Entities PDF [600.9KB]
3 Financial Statement Presentation PDF [599.3KB]
4 Statement of Financial Position PDF [574KB]
5 Statement of Comprehensive Income and Income Statement PDF [593KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF [518KB]
8 Notes to the Financial Statements PDF [735KB]
10 Accounting Policies, Estimates and Errors PDF [684KB]
11 Basic Financial Instruments PDF [1.34MB]
13 Inventories PDF [632KB]
14 Investments in Associates PDF [693KB]
15 PInvestments in Joint Ventures DF[704KB]
16 Investment Property PDF [679KB]
17 Property, Plant and Equipment PDF [652KB]
18 Intangible Assets Other Than Goodwill PDF [794KB]
20 Leases PDF [1.02MB]
21 Provisions and Contingencies PDF [774KB]
23 Revenue PDF [930KB]
24 Government Grants PDF [566KB]
25 Borrowing Costs PDF [485KB]
28 Employee Benefits PDF [871KB]
29 Income Tax PDF [1.35MB]
32 Events after the End of the Reporting Period PDF [543KB]

Training information



Contact us

Gloria Lindfield
Executive Assistant, IFRS Education Initiative
email: glindfield@ifrs.org